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Archivos de Categoría: Blog

Guide to the VAT Mini One Stop Shop (MOSS)

This guide aims at providing a better understanding of the EU legislation (see Annex 1) relating to the mini One Stop Shop, as well as the functional and technical specifications for the special schemes, as adopted by the Standing Committee on Administrative Cooperation (SCAC). Published more than one year before the date of implementation of...
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Commission opens investigation into Luxembourg´s tax ruling on Amazon

On 6 October 2014, the European Commission opened state aid investigations into a tax ruling dating from 2003 but still in force, enabling Amazon´s main European retail company, Amazon EU SARL, to pay a large portion of its income (2.1 bn in 2013) to Amazon Europe Holding Technologies SCS, a partnership not taxable in Luxembourg,...
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